 | 1941 - Broj stranica: 1688
...exhaustion, wear and tear, and obsolescence. The sixty-month period shall begin as to any emergency facility, at the election of the taxpayer, with the month following the month In which the facility was completed or acquired, or with the succeeding taxable year. "(b) Election of amortization.... | |
 | United States - 1965 - Broj stranica: 1110
...facility for such month provided by section 167. The 60-month period shall begin as to any emergency facility, at the election of the taxpayer, with the month following the month in which the facility was completed or acquired, or with the succeeding taxable year. (b) Election of amortization.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - Broj stranica: 336
...exhaustion, wear and tear, and obsolescence. The sixty-month period shall begin as to any emergency facility, at the election of the taxpayer, with the month following the month in which the facility was completed or acquired, or with the succeeding taxable year. (b) ELECTION OF AMORTIZATION.... | |
 | United States, Walter Elbert Barton - 1944 - Broj stranica: 1286
...exhaustion, wear and tear, and obsolescence. The sixty-month period shall begin as to any emergency facility, at the election of the taxpayer, with the month following the month in which the facility was completed or acquired, or with the succeeding taxable year. Sec. 124 (a), IRC, supra,... | |
 | United States - 1945 - Broj stranica: 824
...exhaustion, wear and tear, and obsolescence. The sixty-month period shall begin as to any emergency facility, at the election of the taxpayer, with the month following the month in which the facility was completed or acquired, or with the succeeding taxable year. (f) Determination of adjusted... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - Broj stranica: 350
...exhaustion, wear and tear, and obsolescence. The sixty-month period shall begin as to any emergency facility, at the election of the taxpayer, with the month following the month in which the facility was completed or acquired, or with the succeeding taxable year. (b) ELECTION OF AMORTIZATION.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - Broj stranica: 428
...exhaustion, wear and tear, and obsolescence. The sixty-month period shall begin as to any emergency facility, at the election of the taxpayer, with the month following the month in which the facility was completed or acquired, or with the succeeding taxable year. (b) ELECTION OF AMORTIZATION.... | |
 | 1972 - Broj stranica: 852
...for such month provided by section 167. The 60month period shall begin, as to any pollution control facility, at the election of the taxpayer, with the...month following the month in which such facility was completed or acquired, or with the succeeding taxable year. (b) Election of amortisation. The election... | |
 | 1975 - Broj stranica: 424
...provided by section 167. The 60-month period shall begin, as to any certified coal mine safety equipment, at the election of the taxpayer, with the month following the month In which such equipment was placed In service or with the succeeding taxable year. (b) Election of amortisation.... | |
 | United States. Congress. Senate. Committee on Banking and Currency - 1949 - Broj stranica: 120
...wear and tear, and obsolescence. The one-hundred-and-twenty-month period shall begin as to any such facility, at the election of the taxpayer, with the month following the month in which the facility was completed, or with the succeeding taxable year. "(h) ELECTION OF AMORTIZATION. —... | |
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The 60-month period shall begin as to any emergency facility, at the election of the taxpayer, with the month following the month In which the facility was completed or acquired, or with the succeeding taxable year. 
